The Resource Foreign pension funds : selected treaty issues

Foreign pension funds : selected treaty issues

Label
Foreign pension funds : selected treaty issues
Title
Foreign pension funds : selected treaty issues
Creator
Subject
Language
eng
Summary
The article explains USA taxation of foreign pension funds, including loan origination (regulated by the Genetic Legal Advice Memorandum (GLAM) of 22 September 2009), conditions on withholding relief, and pension investment funds. The arrangements in the USA tax treaties with Japan, the Netherlands, Denmark and the UK are discussed
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 3 ; p. 36-41
http://library.link/vocab/creatorName
Naughton, L.F
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • pension fund
  • investment
  • dividend withholding tax
  • interest withholding tax
  • tax treaty
  • effectively connected income
  • PE
Label
Foreign pension funds : selected treaty issues
Instantiates
Publication
Label
Foreign pension funds : selected treaty issues
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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